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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter P
  5. Part V
  6. Subpart A

Subpart A — Original Issue Discount (Sections 1271 to 1275)

Sec. 1271. Treatment Of Amounts Received On Retirement Or Sale Or Exchange Of Debt Instruments

Sec. 1272. Current Inclusion In Income Of Original Issue Discount

Sec. 1273. Determination Of Amount Of Original Issue Discount

Sec. 1274. Determination Of Issue Price In The Case Of Certain Debt Instruments Issued For Property

Sec. 1274A. Special Rules For Certain Transactions Where Stated Principal Amount Does Not Exceed $2,800,000

Sec. 1275. Other Definitions And Special Rules